incomplete transfer

Tax. A decedent’s inter vivos transfer that is not completed for federal estate-tax purposes because the decedent retains significant powers over the property’s possession or enjoyment.

• Because the transfer is incomplete, some or all of the property’s value will be included in the transferor’s gross estate. IRC (26 USCA) §§ 2036–2038. [Cases: Internal Revenue 4159(3). C.J.S. Internal Revenue § 515.]


专业法律词汇 词条贡献者
法律翻译Barbara,毕业于英国一流的高级翻译学院,专注翻译各类与艺术诉讼有关的法律文件。
Scroll to Top